Sione Ltd owns all of the shares of Joape Ltd. In relation to the following intragroup transactions, all parts of which are independent unless specified, prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at 30 June 2019. (a) Sione Ltd sold inventory to Joape Ltd on 1 September 2018 for $27 000. This inventory had cost Sione Ltd $18 000. One-third of the inventory was sold by Joape Ltd to Goanna Ltd for $13 000 and one-third to Galah Ltd for $13 200. (b) Sione Ltd manufactures certain items which it then markets through Joape Ltd. During the current period, Sione Ltd sold items for S18 000 to Joape Ltd at cost plus 20%. Joape Ltd has sold 75% of these transferred items at 30 June 2019. (c) During June 2019, Joape Ltd declared a $2000 dividend. The dividend was paid in August 2019. (d) In January 2019, Joape Ltd paid a S4500 interim dividend. (e) Sione Ltd sold a warehouse to Joape Ltd for $150 000. This had originally cost Sione Ltd $123 000. The transaction took place on 1 January 2018. Joape Ltd charges depreciation at 5% p.a. on a straight-line basis.